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Not-for-Profit Entities - Best Practices in Presentation and Disclosure
Publication

Not-for-Profit Entities - Best Practices in Presentation and Disclosure

Provides financial statement presentation and disclosure examples illustrating U.S. GAAP compliance for the topics most frequently encountered by preparers of financial statements for NFPs.

$56 - $90
Do you have an AICPA membership? Log in to apply your member discount.

Format

Subscription

Availability

1 year

Key Topics
  • With this resource in your toolkit, you'll save yourself the hours of research required to find out how other NFPs have reported certain elements in their financial statements. We've collected and compiled this comprehensive tool to offer you:
  • Real-world examples of audited NFP financial statements
  • Illustrative disclosures that follow the latest FASB accounting standards effective for NFPs
  • Sample presentations that show variations in practice when permissible under GAAP
Product Details

A straightforward picture of GAAP compliance for NFPs.

This valuable resource provides financial statement presentation and disclosure examples illustrating U.S. GAAP compliance for the topics most frequently encountered by preparers of financial statements for NFPs by drawing from the audited financial statements of an assortment of not-for-profit entities (NFPs).

Intended for use as a tool to help you create and verify the format and accuracy of your company's or clients' financial statements, this resource walks you through the most common presentations used by other nonprofits for challenges such as noncash gifts, donor-imposed restrictions, and functional expenses.

The 2019 edition illustrates the most important, immediate, and challenging disclosures, including:

  • Net asset classes and donor-imposed restrictions
  • Investments, derivatives, endowments, and UPMIFA
  • Liquidity and availability of resources
  • Liabilities, including split-interest agreements and pension plans
  • Contributions and revenue recognition, including grants, contracts, gifts in kind, interests in trusts, and other receivables
  • Analysis of expenses by function and nature
  • Fair value measurements and use of estimates
  • Income taxes and uncertain tax positions for tax-exempt entities
  • Measure of operations and joint costs
Who Will Benefit
  • Small-to medium-sized firms and not-for-profit entities
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$90.00
AICPA Members
$70.00
NFP Section Members
$56.00

Looking for group pricing?

We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.

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More Details
Access
This is a digital product. You will have access to the content for 1 year after purchase date. It is set to automatically renew upon expiration, at the current price and your membership level. Your credit card details will be saved to your account and you will have the option to edit this auto renewal after purchase
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Not-for-Profit Entities - Best Practices in Presentation and Disclosure
Nonmember Price
$90.00
Price excluding sales tax
$90.00
Do you have an AICPA membership? 
Log in to apply your member discount.

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